mcAfee Secure Website
23

Isaca CISA Bundle

Exam Code: CISA

Exam Name Certified Information Systems Auditor

Certification Provider: Isaca

Corresponding Certification: CISA

CISA Training Materials $44.99
Pass4sure Q&A Sample #1 Pass4sure Q&A Sample #2 Pass4sure Q&A Sample #3 Pass4sure Q&A Sample #4 Pass4sure Q&A Sample #5 Pass4sure Q&A Sample #6 Pass4sure Q&A Sample #7 Pass4sure Q&A Sample #8 Pass4sure Q&A Sample #9 Pass4sure Q&A Sample #10

Reliable & Actual Study Materials for CISA Exam Success

The Latest CISA Exam Questions as Experienced in the Actual Test!

  • 24
    Questions & Answers

    CISA Questions & Answers

    1097 Questions & Answers

    Includes questions types found on actual exam such as drag and drop, simulation, type in, and fill in the blank.

  • 25
    CISA Video Course

    CISA Training Course

    74 Video Lectures

    Based on Real Life Scenarios which you will encounter in exam and learn by working with real equipment.

  • exam =30
    Study Guide

    CISA Study Guide

    1141 PDF Pages

    Study Guide developed by industry experts who have written exams in the past. They are technology-specific IT certification researchers with at least a decade of experience at Fortune 500 companies.

exam =32

Certified Information Systems Auditor (CISA) Practice Tests

Guarantee

Satisfaction Guaranteed

Pass4sure has a remarkable Isaca Candidate Success record. We're confident of our products and provide no hassle product exchange. That's how confident we are!

99.3% Pass Rate
Total Cost: $194.97
Bundle Price: $149.98

Purchase Individually

  • exam =34
    Questions & Answers

    Questions & Answers

    1097 Questions

    $124.99
    exam =35
  • exam =37
    CISA Video Course

    Training Course

    74 Video Lectures

    $39.99
  • exam =36
    Study Guide

    Study Guide

    1141 PDF Pages

    $29.99

Isaca CISA Practice Test 17

Question 160

During an outsourced-services renewal at a logistics group, the IS auditor learns that the quality program only counts reports issued and ignores evidence defects. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which weakness is MOST material to the control objective in this situation?

  1. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.

Explanation

Correct Answer

A:

Correct. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The described exception is: the quality program only counts reports issued and ignores evidence defects. This risk ties the observation to the business significance of freight tracking and fleet operations, rather than treating management's claim as independent assurance.

Incorrect Answers

B:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. It does not establish the requested evidence appropriate to the audit conclusion outcome.

C:

Audit resources may fail to address the systems and exposures most material to organizational objectives. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

D:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. That result could pass without demonstrating evidence appropriate to the audit conclusion.

Question 161

During an outsourced-services renewal at a logistics group, the IS auditor learns that the quality program only counts reports issued and ignores evidence defects. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which audit procedure would MOST directly validate the suspected control gap?

  1. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  2. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  3. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.

Explanation

Correct Answer

D:

Correct. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects. The procedure directly tests the reported condition that the quality program only counts reports issued and ignores evidence defects. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. It does not establish the requested evidence appropriate to the audit conclusion outcome.

B:

Not the most direct fieldwork procedure for these facts. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

C:

Not the most direct fieldwork procedure for these facts. That result could pass without demonstrating evidence appropriate to the audit conclusion.

Question 162

During an outsourced-services renewal at a logistics group, the IS auditor learns that the quality program only counts reports issued and ignores evidence defects. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What would an auditor MOST want to see before accepting the issue as remediated?

  1. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  2. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.

Explanation

Correct Answer

A:

Correct. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the quality program only counts reports issued and ignores evidence defects. The reviewer must verify the remediation period and scope.

Incorrect Answers

B:

Not the strongest closure evidence for this case. That result could pass without demonstrating evidence appropriate to the audit conclusion.

C:

Not the strongest closure evidence for this case. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

D:

Not the strongest closure evidence for this case. It does not establish the requested evidence appropriate to the audit conclusion outcome.

Question 163

During a routine controls assessment at a regional hospital, the IS auditor learns that a cross-border data transfer occurs without identifying applicable residency duties. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What is the MOST defensible risk conclusion from the observed condition?

  1. Personal information may be used or retained without appropriate purpose, transparency, authority and enforceable safeguards.
  2. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems.
  3. Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks.
  4. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.

Explanation

Correct Answer

B:

Correct. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems. The described exception is: a cross-border data transfer occurs without identifying applicable residency duties. This risk ties the observation to the business significance of patient-care scheduling and claims processing, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Personal information may be used or retained without appropriate purpose, transparency, authority and enforceable safeguards. It does not retain the evidence appropriate to the audit conclusion control over time.

C:

Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks. That protection can exist while evidence appropriate to the audit conclusion is still missing.

D:

Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

Question 164

During a routine controls assessment at a regional hospital, the IS auditor learns that a cross-border data transfer occurs without identifying applicable residency duties. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which fieldwork step should the auditor prioritize to test the issue?

  1. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence.
  2. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records.
  3. Trace a processing purpose from data inventory and notices through lawful basis, retention, processor flows and privacy impact assessment.
  4. Trace technology risk scenarios through impact assessment, owner assignment, controls, acceptance authority and board reporting.

Explanation

Correct Answer

A:

Correct. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence. The procedure directly tests the reported condition that a cross-border data transfer occurs without identifying applicable residency duties. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

B:

Not the most direct fieldwork procedure for these facts. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

C:

Not the most direct fieldwork procedure for these facts. It changes a different feature than evidence appropriate to the audit conclusion.

D:

Not the most direct fieldwork procedure for these facts. That change would not implement evidence appropriate to the audit conclusion.

Question 165

During a routine controls assessment at a regional hospital, the IS auditor learns that a cross-border data transfer occurs without identifying applicable residency duties. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which observed evidence is MOST persuasive for a controlled audit follow-up?

  1. A current obligation register and sampled control records show required retention, reporting and location requirements are fulfilled.
  2. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite.
  3. Approved purpose inventories and sampled rights requests, deletion actions and processor reviews demonstrate privacy requirements operate end to end.
  4. Approved design reviews and exception tracking show new systems align with target architecture or have justified remediable deviations.

Explanation

Correct Answer

A:

Correct. A current obligation register and sampled control records show required retention, reporting and location requirements are fulfilled. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a cross-border data transfer occurs without identifying applicable residency duties. The reviewer must verify the remediation period and scope.

Incorrect Answers

B:

Not the strongest closure evidence for this case. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

C:

Not the strongest closure evidence for this case. That result could pass without demonstrating evidence appropriate to the audit conclusion.

D:

Not the strongest closure evidence for this case. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 166

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a software provider retains customer records after the contractual deletion deadline. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which risk statement is BEST supported by the recorded exception?

  1. Inconsistent or unenforced management directives may create gaps between control intent and actual behavior.
  2. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems.
  3. Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access.
  4. Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks.

Explanation

Correct Answer

B:

Correct. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems. The described exception is: a software provider retains customer records after the contractual deletion deadline. This risk ties the observation to the business significance of merchant settlement and reconciliation, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Inconsistent or unenforced management directives may create gaps between control intent and actual behavior. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 167

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a software provider retains customer records after the contractual deletion deadline. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. During fieldwork, what is the BEST focused test of this condition?

  1. Trace ownership, lineage and classification decisions to access, retention, quality controls and system inventories.
  2. Trace technology risk scenarios through impact assessment, owner assignment, controls, acceptance authority and board reporting.
  3. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence.
  4. Trace a sample of enterprise requirements from policy through standards, procedures, communication and exception approval.

Explanation

Correct Answer

C:

Correct. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence. The procedure directly tests the reported condition that a software provider retains customer records after the contractual deletion deadline. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. That change would not implement evidence appropriate to the audit conclusion.

B:

Not the most direct fieldwork procedure for these facts. The configuration must instead establish evidence appropriate to the audit conclusion.

D:

Not the most direct fieldwork procedure for these facts. It changes a different feature than evidence appropriate to the audit conclusion.

Question 168

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a software provider retains customer records after the contractual deletion deadline. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Management states that remediation is complete. Which evidence BEST supports closing this issue?

  1. Version-controlled approved policies and observed procedures are consistent, accessible and supported by time-limited documented exceptions.
  2. A current obligation register and sampled control records show required retention, reporting and location requirements are fulfilled.
  3. Approved owners, consistent classifications and reconciled data lineage demonstrate critical information is governed as defined.
  4. Approved design reviews and exception tracking show new systems align with target architecture or have justified remediable deviations.

Explanation

Correct Answer

B:

Correct. A current obligation register and sampled control records show required retention, reporting and location requirements are fulfilled. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a software provider retains customer records after the contractual deletion deadline. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

C:

Not the strongest closure evidence for this case. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

D:

Not the strongest closure evidence for this case. That result could pass without demonstrating evidence appropriate to the audit conclusion.

Question 169

During a regulatory readiness review at a municipal government, the IS auditor learns that the compliance inventory omits a new sector-specific cyber reporting obligation. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems.
  2. Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks.
  3. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.
  4. Insufficient or misallocated people, budget and technical capacity may leave essential services unsustainable.

Explanation

Correct Answer

A:

Correct. Unidentified obligations or ambiguous accountability may create compliance exposure despite technically functional systems. The described exception is: the compliance inventory omits a new sector-specific cyber reporting obligation. This risk ties the observation to the business significance of citizen service accounts and public records, rather than treating management's claim as independent assurance.

Incorrect Answers

B:

Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. It does not retain the evidence appropriate to the audit conclusion control over time.

D:

Insufficient or misallocated people, budget and technical capacity may leave essential services unsustainable. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 170

During a regulatory readiness review at a municipal government, the IS auditor learns that the compliance inventory omits a new sector-specific cyber reporting obligation. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Compare funded capacity and skills inventories against service criticality, staffing resilience and the approved portfolio plan.
  2. Trace technology risk scenarios through impact assessment, owner assignment, controls, acceptance authority and board reporting.
  3. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence.
  4. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records.

Explanation

Correct Answer

C:

Correct. Map applicable laws and contracts to accountable owners, controls, jurisdictional flows and periodic compliance assessment evidence. The procedure directly tests the reported condition that the compliance inventory omits a new sector-specific cyber reporting obligation. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. It changes a different feature than evidence appropriate to the audit conclusion.

B:

Not the most direct fieldwork procedure for these facts. That change would not implement evidence appropriate to the audit conclusion.

D:

Not the most direct fieldwork procedure for these facts. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.